THE BLENDED TEACHING MODEL OF INTERMEDIATE FINANCIAL ACCOUNTING BASED ON USER EXPERIENCE THINKING

Abstract

As a core course for accounting majors, Intermediate Financial Accounting has long been confronted with teaching dilemmas such as highly abstract theories, stringent practical operation requirements, and insufficient student participation. Although traditional blended teaching has improved teaching effectiveness to a certain extent, it still has prominent problems including low utilization rate of online resources, superficial offline classroom interaction, and fragmented learning experiences. This study innovatively introduces User Experience (UX) thinking into the design of the blended teaching model for Intermediate Financial Accounting, and constructs a blended teaching framework based on the five-element user experience model (strategy layer, scope layer, structure layer, skeleton layer, and surface layer). Adopting questionnaire survey and quasi-experimental research methods, this study takes 186 students from 4 classes of the 2024 accounting major of a finance and economics university as the research objects. Through a 16-week teaching experiment, the teaching effect is systematically evaluated from four dimensions: usefulness, usability, satisfaction, and emotional experience. The experimental results show that the students in the experimental group are significantly superior to those in the control group in key indicators such as final exam scores (mean score 85.6 vs. 76.3), learning satisfaction (4.32/5.0 vs. 3.51/5.0), and learning engagement (4.15/5.0 vs. 3.38/5.0). In the knowledge transfer ability test, the average score of the experimental group is 12.7 percentage points higher than that of the control group. The study further reveals the in-depth mechanism of user experience thinking empowering accounting teaching: user demand-oriented teaching design can effectively reduce cognitive load, emotion-driven learning environment can significantly improve learning motivation, and teaching optimization characterized by continuous iteration can realize the spiral improvement of teaching quality. This paper provides a new theoretical perspective and practical path for the digital transformation of accounting education, and has important reference value for promoting accounting teaching reform under the background of new liberal arts.